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Rule 101—Independence, ET section 101, is followed by the first Ethics Inter-pretation under Rule 101, ET section 101-1, Interpretation of Rule 101. Ethics Rulings for this section appear in ET section 191. A topical index is provided for this division and is identified as ET Topical Index.
0.100.010 Principles and Rules of Conduct.01 The AICPA membership adopted the Code of Professional Conduct (the code) to provide guidance and rules to all members in the performance of their professional responsibilities. The code consists of principles and rules as well as interpretations and other guidance which are discussed in 0.100.020.
Section 101 - Independence. Section 101 sets forth the various requirements to establish auditor independence and conditions that nullify it. Knowingly allowing a member who is not independent to continue to work on an engagement can result in disciplinary action from the AICPA, including possible revocation of the members status as a CPA.
0.100.010 Principles and Rules of Conduct.01. The AICPA membership adopted the Code of Professional Conduct (the code) to provide guidance and rules to all . members. in the performance of their professional responsibilities. The code consists of principles and rules as well as . interpretations. and other guidance which are discussed in 0.100.020.
The AICPA’s purposes are described in section 101 of the bylaws as follows: Connect and unite Certified Public Accountants (CPAs) in the U.S.; Promote and maintain high professional standards of practice; Assist in the maintenance of standards for entry to the profession; Promote the interests of CPAs;
This course provides a high-level overview of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct. This Code prescribes a set of principles, rules, and interpretations that guide CPAs in performing their professional responsibilities.
AICPA & CIMA Insights Blog. Between Solid Lines: Making strong decisions amid ambiguity. The principles of ethical and professional conduct.
